Naresh Kumar Garg vs. Union Of INDIA

ABLAPL/2245/2021HC OrissaGSTCNR ODHC01013023202116 March 2021Bench: MR. JUSTICE S.PUJAHARI2 pages
AI SummaryRemanded

Facts

The petitioner, Naresh Kumar Garg, is before the High Court of Orissa. The opposite parties are the Union of India and another (GST authorities). An interlocutory application (I.A. No. 665 of 2021) was previously filed by the GST authorities, making certain aspersion on the Court, alleging that an order dated 16.03.2021 was passed contrary to their submissions, in a hurried and hasty manner. Subsequently, the GST authorities filed I.A. No. 971 of 2021 seeking to withdraw I.A. No. 665 of 2021. On 27.08.2021, the learned Standing Counsel for GST stated that an affidavit would be filed withdrawing the earlier application and begging unconditional apology. An affidavit dated 11.09.2021 was filed by the GST authorities, offering an unconditional apology.

Held

The Court considered the prayer of the learned Standing Counsel for the GST to withdraw I.A. No. 665 of 2021. The GST authorities had filed an affidavit dated 11.09.2021, wherein they expressed their intention to withdraw the earlier application and also tendered an unconditional apology. They assured the Court that such a mistake would not be committed in the future. In light of this, the Court allowed the withdrawal of both I.A. No. 665 of 2021 and I.A. No. 971 of 2021. The Court noted that the GST authorities had acknowledged their error and sought to rectify it by withdrawing the objectionable application and offering an apology.

Key Issues

1. Whether the interlocutory application filed by the GST authorities (I.A. No. 665 of 2021), which contained aspersion on the Court and alleged that an order was passed in a hurried and hasty manner contrary to submissions, should be allowed to be withdrawn. Contentions: Petitioner: No specific arguments are recorded for the petitioner in this order. Revenue/State (GST Authorities): The GST authorities, through their learned Senior Standing Counsel, sought to withdraw I.A. No. 665 of 2021. They filed I.A. No. 971 of 2021 for this purpose and subsequently filed an affidavit dated 11.09.2021, begging unconditional apology for the contents of the earlier application and assuring that such a mistake would not be repeated.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK I.A. No.971 of 2021 (Arising out of ABLAPL No.2245 of 2021) Naresh Kumar Garg …. Petitioner -versus- Union of India & another …. Opposite Parties CORAM: JUSTICE S.PUJAHARI Order No.

ORDER 17.09.2021

08.

1. This matter is taken up through Hybrid mode.

2.

Mr. Radheshyam Chimanka, learned Senior Standing Counsel appearing for the opposite parties-GST has filed I.A. No.971 of 2021 to withdraw I.A No.665 of 2021 wherein he has made some aspersion on the Court that the order dated 16.03.2021 was passed opposite to the submission made in a hurried and haste manner.

3.

However, when the matter was taken up on 27.08.2021, Mr. Chimanka, learned Standing Counsel for the GST, submits that he will file an affidavit withdrawing I.A No.665 of 2021 begging unconditional apology.

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3.

Considering the prayer of Mr. Chimanka, learned Standing Counsel for the GST that he wants to withdraw I.A

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.